Legal Opinion
Whitlock-Rose v. McCaughn
Court of Appeals for the Third Circuit
Decided August 2, 1927No. 3588PublishedCited by 15 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This was an action brought against the collector of internal revenue to recover a federal estate tax assessed and collected against the estate of Henry C. Whitlock, deceased, under the provisions of section 402 of the Revenue Act of 1918. 40 Stat. 1057 (Comp. St. § 63363^0). A statement of claim was filed by the plaintiff for $441.03, the amount of the tax, with interest, to which an affidavit of defense was filed, raising questions of law in the nature of a demurrer. The court sustained the questions of law raised by the defendant, and entered judgment for him, and the…
2Cases cited8 opinions
- Bullen v. WisconsinSupreme Court of the United States · 1916
- Greenway v. WhiteCourt of Appeals of Kentucky · 1922
- Bullen v. State of WisconsinSupreme Court of the United States · 1918
- Bingham's AppealSupreme Court of Pennsylvania · 1870
- Tucker v. AlexanderCourt of Appeals for the Eighth Circuit · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Leser v. BurnetCourt of Appeals for the Fourth Circuit · 1931
- Keeter v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Johnstone v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Lee v. CommissionerCourt of Appeals for the D.C. Circuit · 1932
10 more not listed; retrieve them via the Exa API.